Document Type : Research Paper
Authors
1
of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.
2
Prof., Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
3
Assistant Professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
10.22103/jak.2024.22772.4014
Abstract
purpose: The purpose of this research is to investigate the factors affecting trust and cooperation between internal and external auditors who work as integrated resources in the defense lines of organizations.
Method: The present research was collected from the perspective of purpose, application, and data through a questionnaire. The statistical population of the research is external auditors (official working accountants) and internal audit managers of companies admitted to the stock exchange and non-stock exchange of Iran in 1401. The responses of 562 auditors were analyzed using structural equations.
Findings: Examining the findings of the research shows that professional qualification, quality of work, professional experience, use of information technology, evaluation of internal controls, risk identification and management by internal auditors have not been obtained sufficiently, so the necessary trust and cooperation between auditors is not seen. However, impartiality and then the gender of internal auditors has a significant positive effect and the quality of education of internal auditors has a significant negative effect on trust and cooperation between auditors.
Conclusion: The findings of the research indicate that the internal auditors' failure to obtain most of the factors affecting trust and cooperation has caused the lack of trust and cooperation between these two groups of auditors. However, the neutrality, gender, and quality of education of internal auditors are factors that influence trust and cooperation.
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